Section § 37015

Explanation

本法律条款概述了批准用于保护目的的财产捐赠的标准。这些标准包括支持栖息地和多物种保护计划、促进濒危物种恢复或提供野生动物走廊的财产。它还涵盖了受开发威胁的农业土地捐赠,这些土地必须通过特定计划预留用于保护。水权或相关土地也可以捐赠,前提是它们能促进物种恢复并符合水资源管理标准。最后,如果财产用于公园、开放空间或改善公共娱乐区域,也可以获得批准。

The board shall approve only contributions of properties that meet one or more of the following criteria:
(a)CA 公共资源 Code § 37015(a) The property will help meet the goals of a habitat conservation plan, multispecies conservation plan, natural community conservation plan, or any other similar plan subsequently authorized by statute that is designed to benefit native species of plants, including, but not limited to, protecting forests, old growth trees, or oak woodlands, and animals and development. In proposing and approving the acceptance of contributed property pursuant to this subdivision, the recovery benefits for listed species, the habitat value of the property, the value of the property as a wildlife corridor, and similar habitat-related considerations shall be the criteria on which the acceptance is based.
(b)CA 公共资源 Code § 37015(b) The property will provide corridors or reserves for native plants and wildlife that will help improve the recovery possibilities of listed species and increase the chances that the species will recover sufficiently to be eligible to be removed from the list, or will help avoid the listing of species pursuant to the California Endangered Species Act (Chapter 1.5 (commencing with Section 2050) of Division 3 of the Fish and Game Code) or the federal Endangered Species Act (16 U.S.C. Sec. 1531 et seq.), or protect wetlands, waterfowl habitat, or river or stream corridors, or promote the biological viability of important California species.
(c)CA 公共资源 Code § 37015(c) The property interest is a perpetual conservation easement over agricultural land, or is a permanent contribution of agricultural land, that is threatened by development and is located in an unincorporated area certified by the secretary to be zoned for agricultural use by the county. Property accepted pursuant to this subdivision shall be accepted pursuant to the California Farmland Conservancy Program Act established by Division 10.2 (commencing with Section 10200), pursuant to the agricultural conservation program of the Coastal Conservancy, or pursuant to the Bay Area Conservancy Program established pursuant to Chapter 4.5 (commencing with Section 31160) of Division 21.
(d)Copy CA 公共资源 Code § 37015(d)
(1)Copy CA 公共资源 Code § 37015(d)(1) The property interest is a water right, or land with an associated water right, and the contribution of the property will help improve the chances of recovery of a listed species, will reduce the likelihood that any species of fish or other aquatic organism will be listed pursuant to the California Endangered Species Act (Chapter 1.5 (commencing with Section 2050) of Division 3 of the Fish and Game Code)) or the federal Endangered Species Act (16 U.S.C. Sec. 1531 et seq.), will improve the protection of listed species, or will improve the viability and health of fish species of economic importance to the state. The donee receiving the water right, or land with an associated water right, shall ensure that it shall retain title to the water right, and that the water shall be used to fulfill the purposes for which the water right or land associated with a water right is being accepted.
(2)CA 公共资源 Code § 37015(d)(2) Any contribution of a water right that includes a change in the point of diversion, place of use, or purpose of use may be made only if the proposed change will not injure any legal user of the water involved and is made in accordance with either Chapter 10 (commencing with Section 1700), or Chapter 10.5 (commencing with Section 1725), of Part 2 of Division 2 of the Water Code.
(e)CA 公共资源 Code § 37015(e) The property will be used as a park or open space or will augment public access to or enjoyment of existing regional or local park, beach, or open-space facilities, or will preserve archaeological resources.

Section § 37016

Explanation

本法律概述了委员会批准财产捐赠以获得税收抵免的条件。要符合条件,该财产必须满足美国国税局对慈善捐赠的特定要求。部分捐赠或低于市场价值的销售仍可能符合条件,但仅限于符合这些标准的部分。如果财产捐赠与履行公共机构施加的条件相关联,通常不符合税收抵免的条件。此外,任何含有危险物质的财产,除非有清理计划并获得充足资金,否则不能获得批准。或者,如果评估认为此类物质不会对健康或环境造成重大风险,则捐赠仍可在不满足清理要求的情况下进行。

(a)CA 公共资源 Code § 37016(a) 委员会仅在确定以下情况后,方可批准根据该计划提出的财产捐赠:
(1)Copy CA 公共资源 Code § 37016(a)(1)
(A)Copy CA 公共资源 Code § 37016(a)(1)(A) 财产捐赠符合《美国法典》第26篇第170节规定的合格捐赠要求。如果拟议财产转让的仅一部分(无论是整个财产的未分割分数权益,还是一个或多个独立地块)符合《美国法典》第26篇第170节的要求,或者如果财产以低于公平市场价值的价格出售,则只有该部分,或受赠人支付的金额与公平市场价值之间的差额,方可根据《美国法典》第26篇第170(h)节的允许范围,有资格获得税收抵免。委员会可以根据本分部规定,将拟捐赠财产中符合条件和不符合条件的权益分开。捐赠人不得因受税收抵免约束的财产捐赠而获得任何其他有价值的对价。
(B)CA 公共资源 Code § 37016(a)(1)(A)(B) 就本分部而言,如果拟捐赠财产是为了满足一个或多个公共机构施加于捐赠人的任何租赁、许可、执照、证书或其他使用权(包括但不限于根据《加州环境质量法》(第13分部(自第21000节起))要求的经批准的环境影响报告或缓解负面声明,对项目环境的重大影响进行缓解)所附条件,则该财产不符合《税收和税法典》第17053.30节或第23630节规定的抵免条件。
(2)CA 公共资源 Code § 37016(a)(2) 财产上没有危险物质的释放或威胁释放,除非发生以下所有情况:
(A)CA 公共资源 Code § 37016(a)(2)(A) 针对该释放的最终补救措施已由有毒物质控制部根据《健康与安全法典》第20分部第6.5章(自第25100节起)或第6.86章(自第25396节起),或第45分部第2部分(自第78000节起),或由适当的加州区域水质控制委员会根据《健康与安全法典》第20分部第6.7章(自第25280节起)批准。
(B)CA 公共资源 Code § 37016(a)(2)(B) 捐赠人或受赠人已同意实施根据分段(A)批准的最终补救措施。
(C)CA 公共资源 Code § 37016(a)(2)(C) 捐赠人或受赠人已同意提供资金并已提供充足资金,以支付《健康与安全法典》第78140节所定义的响应行动费用。
(b)CA 公共资源 Code § 37016(b) 尽管有分部(a)第(2)段的规定,如果受赠人根据有毒物质控制部和对该财产拥有管辖权的加州区域水质控制委员会的书面调查结果确定,现有危险物质在财产使用条件下不会对人类健康或环境造成重大风险,也不会对受赠人造成重大责任风险,则含有危险物质的财产捐赠可根据该计划被接受,而无需满足分部(a)第(2)段的要求。有毒物质控制部和对该财产拥有管辖权的加州区域水质控制委员会在制定书面调查结果时,应履行其正常的尽职调查,该书面调查结果将作为有毒物质控制部或区域委员会(视情况而定)就财产上有毒物质的存在和风险作出书面决定的依据。本分部中使用的“危险物质”具有与《健康与安全法典》第25260节分部(d)中相同的含义。